TERMS OF REFERENCE

Location of the Audit: Beijing, China
审计地点： 中国，北京
Duration of Audit: January 10th to 20th, 2022
审计期限： 2022.01.10-2022.01.20
Expected Start Date: January 10th 2022
预计开始时间： 2022.01.10

According to the needs of our work, Handicap International Federation (France) Beijing Representative Office plans to hire one local audit company for annual financial accounting happened in 2021 to meet the requirements of business supervisor unit and registration management bureau.
根据我们工作的需要，国际助残联盟（法国）北京代表处需聘请一家当地审计公司负责审计2021 年发生的财务资料，由此符合业务主管单位和登记管理机关的要求。

1. Nature of the Audit 审计的性质
The auditing shall be conducted in accordance with Provisional Regulations for the Registration Administration of People-Run non-enterprise units and The Nongovernmental Nonprofit Organization Accounting System.
按照《民办非企业单位登记管理暂行条例》和《民间非营利组织会计制度》进行审计。

2. Purpose of the audit 审计目的
The purpose of this auditing contract is to furnish the business supervisor unit and registration management bureau with objective proof of the proper and correct use of the funds made available to HI Beijing Representative Office – in accordance with local INGO management law – based above all on a thorough examination of all accounts. Therefore the two above-mentioned parties hereby agree on an audit to be carried out as stated in the following.
本审计合同的目的是向业务主管单位和登记管理机关提供客观证据，证明国际助残联盟北京代表处可用资金的正确使用 ——根据国内颁布的非政府组织管理办法——首先基于对所有账户的彻底检查。 因此，上述双方特此同意按照以下规定进行审计。

3. Scope and Location of the audit 审计范围及地点
The auditing shall be conducted at the location of the Legal Holder’s registered offices where the office bookkeeping is done. As a rule, auditing shall be conducted one time at the beginning of each year. The auditor’s assignment shall include the following tasks:
审计应在代表处簿记的法定持有人注册办事处所在地进行。 审核原则上每年年初进行一次。

审核员的任务应包括以下任务：
1) To examine the propriety of office accounting operations and their conformity with local relevant national regulations;
1) 检查代表处会计核算是否妥当，是否符合国家有关规定；
2) To examine the tools and procedures of internal control;
2) 审查内部控制的工具和程序；
3) To examine the bank account opened especially and exclusively for the representative office, and any further bank accounts of the office which may be necessary (e. g. for repayments of loans)；
3) 检查专为代表处开立的银行账户，以及代表处可能需要的任何其他银行账户（例如偿还贷款）；
4) To examine whether the person(s) enjoying power of disposal over the office bank account is/are the same or among those officially authorized to represent the Legal Holder of the office;
4) 审查对代表处银行账户享有支配权的人员是否与正式授权代表项目法定持有人的人员相同或隶属于其中；
5) To examine whether there have been any changes regarding staff enjoying authorization to represent the Legal Holder of the office;
5) 审查已获得授权代表本代表处合法持有人的工作人员是否有任何变动；
6) To examine all incoming grant disbursement transactions, including especially accuracy and completeness of records and evidence of exchange transactions from foreign into national currency; 

6) 审查所有收到的赠款支付交易，特别是从外币到本国货币的外汇交易记录和证据的准确性和完整性；
7) To examine the various bookkeeping accounts with their supporting documents of receipts and payments in the national currency; to verify whether a clear distinction has been maintained between amounts actually paid out at the point of time when the accounting period ends and payments not yet effected but to be recognized as expenditure for the same period on the basis of the obligations incurred (payments according to a receipts and payments account versus expenditure based on accruals concept);
7) 审核各类记账文件及其国家货币收支证明文件；核实在会计期间结束时实际支付的金额与尚未支付，但要根据发生的债务确认为同一期间支出的款项（基于权责发生制概念，支付要根据收支账户的款项与支出之间是否有明确的区别）；
8) To examine the inventory of all movables of a value exceeding CNY 2,000.00 (excluding local value-added tax) and purchased with money from project funds; to examine compliance with their project￾tied use (for 5 years for movable pieces of equipment);
8) 检查所有价值超过 2,000.00 人民币（不含当地增值税）并用项目资金购买的动产的库存；
检查其项目相关使用的合规性（可移动设备为 5 年）；
9) To examine whether any depreciation or imputed costs, which are no actual payments in the sense of a receipts and payments account, have erroneously been in eluded in the Statements of Receipts and Payments submitted ;
9) 检查是否有任何折旧或推算成本，在收支账户意义上不是实际支付，是否错误地漏在提交的收支报表中；
10) To examine staff payrolls and lists of professional fees paid with regard to their being in
accordance with the annual work plan of the previous year and the employment contracts and fee contracts concluded as well as with the rules regarding payment of taxes and social security contributions;
10) 根据上一年的年度计划和签订的雇佣合同和费用合同以及有关缴纳税款和社会保障缴款费
用的规则，检查员工工资单和支付的专业费用清单；

4. Auditor’s Report 审计报告
The written audit report shall include the following:
书面审计报告应当包括下列内容：
----- Statement explaining criteria and scope as well as duration and location of the auditing
conducted;
说明进行审计的标准、范围、持续时间和地点的声明；
----- Statement as to scope of the auditing with regard to Section 3 of this Terms of Reference (cf. above); statement as to deviations, if any;

关于本文件第 3 部分（参见上文）的审计范围的声明； 关于偏差的声明，如果有;
----- Schedule of verified receipts and payments: to show initial balance plus all receipts obtained, as well as credit interest gained, if any, unforeseen donations etc.; payments to be itemized according to the Detailed Breakdown of the financial reports; the final balance to be in a consolidated form.
经核实的收支表：显示初始余额加上获得的所有收据，以及获得的信贷利息，如果有的话，不可预见的捐赠等； 根据财务报表逐项列出的付款； 最终余额为合并形式；
----- Statement as to correct and proper accounting;
正确和适当的会计报表；

5. Audit budget and Time 审计预算和时间

6. Composition of application documents 申请文件的组成

The audit institutions shall provide the following documents：
审计机构需要提供一下文件：
1) Copy of audit company business license with company official seal
审计公司法人营业执照复印件（加盖公章）
2) Copy Qualification certificate of audit company with official seal
审计公司资质证明复印件（加盖公章）
3) Basic information of the applicant audit firm 申请机构的基本情况
4) Letter of authorization 授权委托书
5) Copy of Client’s ID card with official seal
委托人身份证复印件（加盖公章）
6) Audit implementation plan and main arrangement 审计实施方案及主要安排
7) Audit project quotation with official seal 审计项目报价单（加盖公章）

Submission of Applications 提交申请

Applications can be submitted by email: j.liu@hi.org and cc: n.chen@hi.org .
申请资料可以发邮件到 j.liu@hi.org，并抄送 n.chen@hi.org。

The deadline for submission of applications is 15th December 2021.
申请截止日期是 2021 年 12 月 15 日.